Bobs Company from time to time embarks on a research program when a special project seems to offer possibilities. In 2017 the company expends $324000 on a research project but by the end of 2017 it is impossible to determine whether any benefit will be derived from it.

a. in 2019 the company sucessfully defends the patent in extended litigation at a cost of 46000 that extends the patent life to December 31, 2026. what is the proper wat to account this cost? record amortization in 2019.